Colombia: Proposed new customs regimes for assembly of electric and hybrid vehicles
The Electric Vehicle Transformation and Assembly Regime (RTE-E) and the Instrument for New Industrial Projects for Plug-in Hybrid and Electric Mobility (INPIMHEL)
The Ministry of Commerce, Industry and Tourism published a draft decree that would create new regimes combining tariff, customs, and regulatory benefits for assembly of electric and hybrid vehicles—the Electric Vehicle Transformation and Assembly Regime (RTE-E) and the Instrument for New Industrial Projects for Plug-in Hybrid and Electric Mobility (INPIMHEL).
Key features of the proposed new regimes include:
- The INPIMHEL would provide import quotas of up to 20,000 vehicles per year for 2026 and 2027 at a 5% tariff, a 0% tariff for initial technical equipment and components, customs facilitation, and recognition as a Strategic Industrial Project.
- The RTE-E would regulate the import and assembly of completely knocked-down (CKD) and semi-knocked-down (SKD) kits, subject to production and national content commitments.
- Obligations for beneficiaries would include a minimum national content integration starting at 2% in 2027 and progressively increasing to 8% from 2030, a workforce of at least 70% national labor, and the implementation of traceability and periodic reporting systems.
The draft decree is not yet in effect and would become effective 15 days after its publication in the Official Gazette. The proposal would exclude importers without local industrial infrastructure, and the accumulation of these benefits with other regimes would be prohibited.
Read an April 2026 report (Spanish) prepared by the KPMG member firm in Colombia